Maʿāni al-Akhbār: And from him, he said – it was narrated to us by Moḥammed bin al-Ḥassan bin Aḥmed bin al-Walīd, who said – it was narrated to us by Moḥammed bin al-Ḥassan al-Ṣaffār, from al-ʿAbbās bin Maʿrūf, from Ṣafwān bin Yaḥya, from the one who narrated to him:

From Abī ʿAbd Allāh عليه السلام, who was asked about In the name of Allāh, The Entirely Merciful, The Especially Merciful (Bismillah al-Raḥmān al-Raḥīm), so he replied: The [letter] bā’ (الباء) [in bism (بسم), stands for the] Bahā’1of Allāh.
The sīn (السين) [stands for] Sanā’2 of Allāh.
The mīm (الميم) [stands for] Mulk3of Allāh.
He said: So I said: [And] Allāh?
He replied: The alif (الألف) [stands for] Ālā’ (blessings) of Allāh upon his creations through our authority (wilāyah).
The lām (اللام) [stands for] ilzām (obligating) His creatures to our authority.
I said: And the hā’ (الهاء)?
He said: It is abasement for those who oppose Moḥammed and the family of Moḥammed صلوات الله عليهم أجمعين.
I said: [And] al-Raḥmān?
He said: It is for all the world .
I said: [And] al-Raḥīm?
He said: It is exclusively for the Believers.

1. Beauty and Magnificence.
2. Splendour and Radiance of Beauty.
3. Sovereignty and Authority over all creation.